20.500.12556/DKUM-38098 DAVČNI KODEKS UPRAVLJANJA TAX CORPORATE GOVERNANCE CODEX Namen diplomskega seminarja je bil proučitev pomena, oblike in vsebine davčnega kodeksa upravljanja, na osnovah korporativnega upravljanja in davčnega korporativnega upravljanja. Naloge v diplomskem seminarju so bile opredelitev, proučitev in seznanitev s korporativnim upravljanjem, davčnim korporativnim upravljanjem in davčnim kodeksom upravljanja na podlagi primerov dobre prakse. Prva ugotovitev diplomskega seminarja je bila, da je opredelitev pojma korporativnega upravljanja več, a se med seboj bistveno ne razlikujejo. Pri korporativnem upravljanju so pomembna tudi načela napisana v treh ključnih dokumentih. V nadaljevanju diplomskega seminarja smo ugotovili, da je davčno korporativno upravljanje tesno povezano z osnovnim korporativnim upravljanjem in da je za izgradnjo učinkovitega davčnega korporativnega upravljanja pomembno, da podjetje sledi davčnemu življenjskemu ciklu v katerem so davčno načrtovanje, davčno računovodstvo, davčna usklajenost in davčni proces tesno povezani. Primerno bi bilo tudi, da bi temeljne dejavnike davčnega korporativnega upravljanja spoštovali in upoštevali predvsem direktorji podjetja in ostali vodilni ljudje v podjetju. Primeri dobre prakse so si v predstavljanju davčnih podatkov in zapisa davčnega kodeksa zelo podobni, kljub temu pa imajo drugačne grafične pristope sporočanja davčnih podatkov širši javnosti. Oblika in vsebina davčnega kodeksa sta lahko od podjetja do podjetja različni, a kljub temu bi naj davčni kodeks vseboval vse bistvene in pomembne točke, ki so bile predstavljene v diplomskem seminarju. The purpose of this seminar was to study the importance, forms and content of Tax of Code of Governance based on principles of Corporate Governance and Tax Corporate Governance. Tasks of this seminar were definition, examination and pairing with Tax Code of Governance, Corporate Governance and Tac Corporate Governance based on examples of good practice. First finding of seminar was that there are many definitions of the concept of Corporate Governance, but they are very much alike. There are also principles written in three key documents that are of great importance for Corporate Governance. Second finding was the close relation between Tax Corporate Governance and basic Corporate Governance and the importance of close connection of tax planning, tax accounting, tax consistency and tax process in tax life cycle for the construction of effective Tax Corporate Governance. It would be appropriate for directors and other members of the board to respect and comply with principle factors of Tax Corporate Governance. Examples of good practice are very much alike in form of presentation and record of tax information, but they have different graphical approach for delivery of tax information to the public. The form and content of Tax Code of Governance can differ from company to company, but the Tax Code should still include all significant and important points presented in this seminar. korporativno upravljanja davčno korporativno upravljanja davčni kodeks upravljanja primeri dobre prakse davčnega kodeksa Corporate Governance Tax Corporate Governance Tax Code of Governance Good practice examples of the tax code true true false [N. Lep] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-09-17 13:59:01 2012-11-23 12:18:56 2022-04-25 23:11:08 2021-04-16 03:46:16 2012 0 Fram 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11211804 URN:SI:UM:DK:HOKLWPRA VS_Lep_Nina_2012.pdf VS_Lep_Nina_2012.pdf 1 0D96719E04A73F8F2F884E6A5E46AEE1 450445f88b108489b668c6366bd7d91df28c7a35c50fd5e93d10f55b84937d18 4d374c51-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/cfe85a4d-245b-4eed-8868-dd65b6c401d6 https://dk.um.si/Dokument.php?lang=slv&id=50658 Ekonomsko-poslovna fakulteta 0 0 0